LA GESTION RÉELLE DES RÉSULTATS: LE CAS DES ENTREPRISES FRANÇAISES

Mouna Sellami and Fodil Adjaoud
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Mouna Sellami: CREM [Tunisie] - FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Université de Sfax - University of Sfax
Fodil Adjaoud: École de gestion Telfer / Université d'Ottawa - University of Ottawa [Ottawa]

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Abstract: Most studies related to the earnings management were based on the concept of the « accruals » to detect the discretion of management. Our study provides a contribution in the case of listed French companies by showing that in addition to managing the « accruals » - described by « accounting earnings management » - the leaders manage their cash flows from operations (cash accounting ), to cross the zero threshold, through the management of a business operation (real activity): sales. This is qualified by « real earnings management ».

Keywords: real earnings management; zero thresholds; real activities: sales; gestion réelle du résultat; seuil zéro; activités réelles : les ventes (search for similar items in EconPapers)
Date: 2010-05-10
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Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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